The IRS has chosen you for payroll debt collections. This guide will help you understand why you were chosen, as well as addressing the following areas; 1) What is the Trust Fund Recovery Penalty?, 2) Who can be held as a Responsible Party?, 3) What is the penalty for not paying? 4) Where do you call if you have questions?, 5) Avoiding the Trust Fund Recovery Penalty We will also provide access to other guides. If you determine that you are totally feeling overwhelmed and unable to properly handle this matter, you may seek representation from one of the largest and most experience national tax resolution firms in the country. Should you need to go that route, we would apply 100% of the cost of this guide as a discount on the initial service provide by Legacy Tax & Resolution Services.